ELEMENTARY/NONCENTRALIZED ACTIVITY FUND SCHOOLS
ELEMENTARY/NONCENTRALIZED ACTIVITY FUND SCHOOLS
YEAR-END CLOSE OUT PACKAGE
Records for school year 2011-2012 will be closed as of May 31, 2012.
ACTIVITY FUND RECORDS AND REPORTS AS FOLLOWS
1. One copy of:
A. Annual Statement of Cash Receipts and Disbursements (AF-100, lines 8 and 13 must agree. Also, principal's signature must be present) supported by a List of Outstanding Checks (AF-101) and a Trial Balance of Activity Accounts (AF-102)
B. Monthly Statements of Cash Receipts and Disbursements (AF-103s), along with monthly AF-101s and AF-102s.
C. Tabulation of Monies Collected by a Person Other Than the Financial Clerk (AF-104).
D. Request for Internal Transfer of Funds (AF-107).
E. Principal's Permission Request and Operating Report for Money-raising Activity (AF-108).
F. Principal's Report of Payables/Receivables (AF-109): (1) List all money owed to outside vendors for services rendered or for materials purchased but not paid for as of May 31, 2012; (2) List all money owed to the district for bus trips, warehouse purchases, textbooks, etc., but not paid for as of May 31, 2012.
G. Request for Quotation (AF-110) if bids were taken on any purchases.
H. Tabulation of Quotations (AF-111) if bids were taken on any purchases.
2. Activity fund checkbook(s).
3. Bank statements (from June 2011 through May 2012).
4. Paid checks, including checks listed as outstanding last year (May 31, 2011).
5. Bank deposit slips, including deposit slips for 2011 deposits-in-transit.
6. All unpaid checks (NSF/stop payment) returned by the bank that have not been redeemed by the maker.
7. General Ledger or Combined Cash Journal.
8. Cash receipt books (attach in each book an adding machine tape totaling the dollar amount of the book or the portion of the book applicable to school year 2011-2012).
9. Disbursement voucher books (attach in each book an adding machine tape totaling the dollar amount of the book or the portion of the book applicable to school year 2011-2012).
10. Internal Control Questionnaire with principal's signature.
11. Supporting documents such as vendor invoices, etc., attached to the original of each disbursement voucher. The file must be in alpha-numeric sequence.
12. In the event a trust account is established, all bank statements, paid checks, and checkbooks must be submitted relative to that account(s).
13. Year-end Activity Funds Checklist must be completed, signed, and submitted when records are turned in.
Elementary / Non-centralized Activity Fund Schools
Page 2
All forms must be correctly filled out and in balance before submitting them to the Office of Inspector General. Out-of-balance statements will not be accepted. Reports should be delivered personally to an internal auditor who will be stationed at the Hattie Mae White Educational Support Center, Room 2C16, on the date and time scheduled. Room 2C16 is a conference room located in the front of the building on the second floor. Do not send through the U.S. mail or school mail.
Submit records in the smallest storage box consistent with the size of the records, but use a sturdy box that will not tear or fall apart. The box must have a removable top. Remember that other boxes will be stacked on your box.
Be sure to put the school's name on the box and on all the contents therein.
NOTE: a. Deposit all receipts since the last deposit on May 31, 2012 during regular banking business hours.
b. Since the elementary schools turn in their disbursement voucher and cash receipt books, deposit slips, and checkbooks, they should do the following.
1. Detach as many blank checks from the checkbook that are needed for the summer period and retain these checks. A statement listing the retained checks must be signed by the principal and submitted with activity fund records.
2. Make as many copies of the next unused disbursement vouchers and cash receipts as will be necessary to last for the summer period. You will be able to use these to records to maintain the recording of your records for the summer period. When the original check book, disbursement voucher book, and receipt book is returned to you, please attach the copies that were used to the originals that have been returned.
3. Retain all blank deposit slips. Receipts should be maintained as noted above.
Prepare the Combined Cash Journal or General Ledger to record the transactions during the summer period. This will allow you to be current when your records are returned after the audit.
SUBMISSION SCHEDULE
FOR NONCENTRALIZED ACTIVITY FUND (NON-CAF) SCHOOLS
CLOSE-OUT OF FINANCIAL RECORDS
All records for the year-end close-out of non-CAF schools' activity funds should be delivered to the Hattie Mae White Educational Support Center according to the schedule shown below:
SCHOOLS DATE TIME
School Improvement Officers June 13
Thuy Le-Thai & Rodney Watson 9:30 a.m. - 11:30 a.m.
Debbie Crowe 1:00 p.m. - 3:00 p.m.
School Improvement Officers June 14
Karla Loria & Rolando Trevino 9:30 a.m. - 11:30 a.m.
Marshall Scott 1:00 p.m. - 3:00 p.m.
School Improvement Officers June 18
Beth Dow & Kim Fonteno 9:30 a.m. - 11:30 a.m.
Imelda de la Guardia 1:00 p.m. - 3:00 p.m.
School Improvement Officers June 19
Jocelyn Mouton & Andre Spencer 9:30 a.m. - 11:30 a.m.
Patsy Cavazos 1:00 p.m. - 3:00 p.m.
Personnel from Campus Audits will be on hand at the times reflected above for each school to check in records. Except for extenuating circumstances, a request for an extension will be considered an indication that the records have not been maintained on a current basis throughout the school year and will be so reported in the audit report.
An in-service is scheduled for Friday, May 11, 2012, at 1:30 p.m. in the Board Auditorium to assist those financial clerks needing help in completing their close-out packets. Attendance at the in-service is voluntary. Please bring your packet.
The Campus Audits Department will contact each school after completion of its audit.
NONCENTRALIZED ACTIVITY FUNDS
YEAR-END ACTIVITY FUNDS CHECKLIST- 2012
Please hand deliver at the time records are turned in. For Audit
Dept. Use
Only
1. AF-100, Annual Statement of Cash Receipts and Disbursements School Audit
Dept.
(a) Totals of lines 8 and 13 agree _________
(b) Signed by the principal _________
2. AF-101, List of Outstanding Checks
Monthly-June 2011 through May 2012 ______ ______
3. AF-102, Trial Balance of Activity Accounts
Monthly-June 2011 through May 2012 ______ ______
4. AF-103, Monthly Statement of Cash Receipts and
Disbursements, from June 2011 through May 2012 ______ ______
5. AF-104, Tabulation of Monies Collected by a Person
Other Than the Financial Clerk ______ ______
6. AF-107, Request for Internal Transfer of Funds ______ ______
7. AF-108, Money-raising Activity Report ______ ______
8. AF-109, Principal's Report of Payables/Receivables ______ ______
9. AF-110, Request for Quotation ______ ______
10. AF-111, Tabulation of Quotations ______ ______
11. All activity fund checkbooks ______ ______
12. Statement of retained blank checks ______ ______
13. All paid checks (including those outstanding of the prior year) ______ ______
14. All bank deposit slips (including in-transit items of the prior
year) ______ ______
15. All bank statements from June 2011 through May 2012 ______ ______
16. All cash receipt books ______ ______
17. All disbursement voucher books ______ ______
18. All original disbursement vouchers with related supporting
documents attached ______ ______
19. All returned checks that have not been collected ______ ______
20. Combined Cash Journal or General Ledger ______ ______
21. Internal Control Questionnaire ______ ______
Indicate ”NONE” on lines 5 to 10, if, and only if, the school does not have any related activity in the area specified.
School Financial Clerk School Principal
HISD Auditor/Date School Name
40.6155 HOUSTON INDEPENDENT SCHOOL DISTRICT
AF-1OO
REV. 4/02 _______________________________SCHOOL ACTIVITY FUND
ANNUAL STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
FOR THE SCHOOL YEAR CLOSED MAY 31, 2012
CASH
1. Cash balance at beginning of school year, per books * $
2. Plus: Total cash receipted from all collections $ (1)
3. Bank adjustments (net) - See instruction no. 4
4. SUBTOTAL OF ALL RECEIPTS (line 2 + line 3)
5. Less: Total cash paid out by check (2)
6. Uncollected returned checks
7. SUBTOTAL OF ALL DISBURSEMENTS (line 5+ line 6)
8. CASH BALANCE AT END OF SCHOOL YEAR (line 1 + line 4 - line 7) $
BANK RECONCILIATION
Bank Name
Account Number
9. Balance per bank statement as of $
(Date)
10. Plus: Deposits-in-transit
11. SUBTOTAL (line 9 + line 10) $
12. Less: Outstanding checks (list on AF-101 form)
13. ADJUSTED BANK BALANCE AT END OF SCHOOL YEAR
(line 11 - line 12) $
INVESTMENTS
14. Investments at beginning of school year $
15. Plus: Increase in investments this year:
16. New Investments $
17. Interest revenue
18. SUBTOTAL INCREASE IN INVESTMENTS (line 16 + line 17)
19. Less: Investment withdrawals
20. INVESTMENT BALANCE AT END OF SCHOOL YEAR
(line 14 + line 18 - line 19) $
1) The amount should be taken from the year's tape of the cash receipt book(s).
2) The amount should be taken from the year's tape of the cash disbursement book(s).
NOTE: The end of the school year for all schools must be May 31, 2012. All money receipted during the month of May must be deposited during the month of May.
*On Line 1, the beginning cash balance must be the same amount shown on Line 8 of last year’s AF-100.
40.6155 HOUSTON INDEPENDENT SCHOOL DISTRICT
AF-100
REV. 4/02 SCHOOL ACTIVITY FUND
ANNUAL STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
FOR THE SCHOOL YEAR CLOSED MAY 31, 2012
CASH SUMMARY
21. Cash balance at end of school year * $
22. Plus: Petty cash control $
23. Investments (list):
HISD
Other-see instruction no. 5
24. Other receivables - see instruction no. 6
25. SUBTOTAL (lines 22 through 25) $
26. TOTAL CASH TO BE ACCOUNTED FOR (line 21 + line 25)** $
* The figures shown on lines 8, 13, and 21 must be equal.
** This amount must be the same as the total on the AF-102 form, Trial Balance of Activity Accounts.
INSTRUCTIONS:
1. This report must be completed by all schools at the end of the school year.
2. This report should be prepared in triplicate. Distribution is as follows:
Original - to the Office of Internal Audit at the end of the school year
One copy - to the principal
One copy - retain with activity fund records
3. The AF-101 form, List of Outstanding Checks, and the AF-102 form, Trial Balance of Activity Accounts, must be completed in conjunction with this report.
4. Itemize below: (1) all bank adjustments, and (2) uncollected returned checks.
(1)
TOTAL $ $
(2)
TOTAL $
5. Itemize below other investments:
6. Itemize below other receivables:
Principal’s signature Date
40.2500 HOUSTON INDEPENDENT SCHOOL DISTRICT
AF-109
REV.4/02 SCHOOL ACTIVITY FUND
PRINCIPAL'S REPORT OF PAYABLES/RECEIVABLES
AS OF MAY 31, 2012
This report shall include all financial payables/receivables of the activity fund at school closing for such items as textbooks, school supplies, periodicals, equipment, etc.
Description of Item Amount of
Payables(Receivables)
Outside Vendors:
$
TOTAL OWED TO (DUE FROM) OUTSIDE VENDORS $
HISD: $
Transportation (HISD) - Bus trips
Warehouse purchases
Textbooks - state
Textbooks - city
If none, indicate "NONE" $
I certify that this report is true and correct to the best of my best knowledge.
Principal's signature
INSTRUCTIONS:
1. This report must be completed in duplicate by all Non-CAF activity fund schools at the end of the school year, May 31, 2012.
2. Submit original to the Office of Inspector General at end of the year; retain copy at the school.
SCHOOL NAME
NONCENTRALIZED ACTIVITY FUNDS
B-1
INTERNAL CONTROL QUESTIONNAIRE
AUDIT PERIOD: __________________
Following is the questionnaire to be completed by the principal and secretary/financial clerk.
CHECK ONE
1. Does this school have any other school and/or student-related ____ ____
bank account(s) other than the activity fund bank account? Yes No
If yes, please give information relating to this (or these) account(s).
2. Does the school own an investment not recorded in the school's ____ ____
Combined cash journal or general ledger? Yes No
If yes, please give information relating to this (or these) account(s).
3. Fund-raising Activities (AF-108)
a) Have all fund-raising activities at the school been
Supported by an AF-108 form prior to the commencement ____ ____
of the activity? Yes No
If not, please list which fund-raising activities are not
supported by an AF-108 form.
(b) Has district office approval been obtained for all school-wide ____ ____
fund-raising activities prior to commencement of the activity? Yes No
If not, please explain.
4. Do the official activity fund cash receipt books for the audit ____ ____
period reflect all cash collected/received at the school? Yes No
If not, please explain.
SCHOOL NAME
NONCENTRALIZED ACTIVITY FUNDS
B-2
INTERNAL CONTROL QUESTIONNAIRE
AUDIT PERIOD: __________________
CHECK ONE
5. Were any unofficial cash receipt books (dime store variety) ____ ____
used at this school during the audit period? Yes No
If yes, please explain.
6. Were 100% of all money collected, receipted, and deposited ____ ____
in the school activity fund bank account? Yes No
If not, please explain.
7. Do the disbursement voucher books record all disbursements ____ ____
made by the school during the audit period (with the exception Yes No
of petty cash)?
If not, please explain.
8. Were there any cash disbursements made other than those ____ ____
that were paid by an official school and/or district check(s), Yes No
excluding petty cash
If yes, please give information relating to disbursement(s).
9. Do you know of any loans that were made in the school's name ____ ____
or of any loans made to any student or teacher attending this Yes No
school for which the school and/or district might be financially
responsible?
If yes, please explain.
SCHOOL NAME
NONCENTRALIZED ACTIVITY FUNDS
B-3
INTERNAL CONTROL QUESTIONNAIRE
AUDIT PERIOD: __________________
CHECK ONE
10. Were all petty cash transactions recorded in the combined ____ ____
cash journal or general ledger? Yes No
If not, please explain.
11. Does the school send an AF-105 form (Collections for Monies due ____ ____
HISD) to the Treasury Department monthly or as otherwise needed? Yes No
If not, please explain.
12. Are you holding any bills waiting accumulation of funds in order ____ ____
to make payments? Yes No
If yes, please explain.
13. Internal Transfers (AF-107)
a) Have proper authorizations been obtained on all internal ____ ____
transfers (AF-107) where clubs and/or class sponsors Yes No
are involved?
If not, please explain.
(b) Has proper district office approval been obtained for transfers ____ ____
to and from unrelated accounts? Yes No
If not, please explain.
SCHOOL NAME
NONCENTRALIZED ACTIVITY FUNDS
B-4
INTERNAL CONTROL QUESTIONNAIRE
AUDIT PERIOD: __________________
CHECK ONE
14. Collecting Money By Other Than The Financial Clerk
(a) Are all faculty members advised of the proper procedures for ____ ____
collecting and receipting money turned in by students and others? Yes No
If not, please explain.
(b) Are faculty members advised that cash payments can ____ ____
not be made from money collected? Yes No
If not, please explain.
15. Is attendance sign-in form filled out completely according to the ____ ____
sign-in instructions? Yes No
If not, please explain.
16. Absence From Duty Reports
a) Has an absence from duty report form been filled out completely ____ ____
by each employee and signed by the principal (other than current Yes No
absentees)?
If not, please explain.
(b) Are the absence from duty report forms filed alphabetically ____ ____
by month? Yes No
If not, please explain.
SCHOOL NAME
NONCENTRALIZED ACTIVITY FUNDS
B-5
INTERNAL CONTROL QUESTIONNAIRE
AUDIT PERIOD: __________________
CHECK ONE
16. (c) In instances where the employee has been absent due ____ ____
to personal illness for more than seven continuous days, Yes No
has the employee secured the attending physician's
signature or attached the physician's statement to the
absence from duty report form?
If not, please explain.
17. Payroll record maintenance
a) Are time sheets filled out each day? Are absence from duty reports completed promptly after each absence? Are the Time Entry Status Reports and the Approved Time Reports on file for each pay period?
_____ ____
Yes No
Please explain any no answer.
(b) Are all payroll records maintained for five years? ____ ____
Yes No
If not, please explain.
18. Purchasing
(a) Has the school made all purchases during the year in ____ ____
accordance with Board Policy and Administrative Yes No
Procedures?
If not, please explain.
b) Has the school followed established bidding procedures ____ ____
when necessary? Yes No
If not, please explain.
SCHOOL NAME
NONCENTRALIZED ACTIVITY FUNDS
B-6
INTERNAL CONTROL QUESTIONNAIRE
AUDIT PERIOD: __________________
CHECK ONE
19. Does the school observe the Competitive Food Regulation which ____ ____
prohibits the sale of carbonated beverages and other specified Yes No
foods to students prior to the end of the last lunch period at any
location on campus?
If not, please explain.
20. Does the school pre-sign activity fund checks? ____ ____
Yes No
Please list authorized activity fund check signers for
this activity fund fiscal year (June – May).
Print Name Actual Signature
If actual signature is not available, please explain.
STATEMENT OF PRINCIPAL AND SECRETARY/FINANCIAL CLERK
With respect to the answers I have given to the above questions, I declare that I have answered truthfully to the best of my knowledge in all instances.
Principal Date
Secretary/Financial Clerk Date
................
................
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